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    <title>Amendment of Fourth Schedule</title>
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    <description>The Bill lengthens the compliance period for recognised provident funds that do not satisfy specified conditions, postponing the date by which such funds must meet clause (ea) and Board specified conditions or face withdrawal of recognition; the amendment operates retrospectively from the start of the referenced fiscal year and does not alter the substantive recognition criteria.</description>
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      <description>The Bill lengthens the compliance period for recognised provident funds that do not satisfy specified conditions, postponing the date by which such funds must meet clause (ea) and Board specified conditions or face withdrawal of recognition; the amendment operates retrospectively from the start of the referenced fiscal year and does not alter the substantive recognition criteria.</description>
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